Annual Reconciliation of Apportionable Income

For help with account set up, updating information on your account, adding/editing/removing user access, sending secure messages, and making payments, refer to the other topics on the My DOR Help page.

Filing

File an Annual Apportionment Reconciliation

 

 Annual Reconciliation of Apportionable Income video 

You may file one Annual Apportionment Reconciliation for multiple apportionable business activities.

Accessing a Reconciliation

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. From the Summary tab,
   • In the Excise Tax panel, Reconciliation of Apportionable Income sub-panel, click the File Reconciliation hyperlink.

Get Ready to File Your Annual Reconciliation of Apportionable Income (ARAI)

1. On the Get Ready to File Your Annual Reconciliation of Apportionable Income (ARAI) page, review the information.
2. Click Next to begin the reconciliation.

Filing Year

1. On the Filing Year page, choose the Year to be Reconciled from the drop-down menu, if it is not prefilled. If the year is prefilled, it cannot be edited.
   • If you’re reconciling multiple years, you’ll need to file a separate Annual Apportionment Reconciliation for each tax year.
2. Select either Yes or No to answer the question Was Nexus established during the calendar year being reconciled?
   • If answered Yes, enter the date nexus was established.
   • If answered No, select Yes or No to answer the question When filing your excise tax returns, did you use an estimated receipts factor to calculate your taxable income for any apportionable classification?
3. Click Next.

Identify Your Tax Classifications

1. On the Identify your Tax Classifications page, the apportionable tax classification(s) you reported on your Excise Tax Returns are automatically pre-populated. Select the tax classification tab(s) or click the tax classification link(s) in the overview tab.
   • If you need to reconcile other apportionable tax classifications not reported on your Excise Tax Returns, click on the Add a Tax Classification hyperlink and select the tax classification in the drop-down list.
   • If a pre-populated tax classification does not require reconciliation, please indicate there are no changes to report rather than removing it.
     • Warning: Deleting tax classifications that were automatically pre-populated removes all income and tax reported on your Excise Tax Returns for this tax classification. Only do this if you're reclassifying all income or if you are sure you do not have any taxable income to report.
   • If you need to reclassify income from a pre-populated tax classification to a different one, refer to the Reclassifying an Apportionable Tax Classification Previously Reported on an Excise Tax Return help topic for more details.
2. In each classification:
   1. Describe the Business Activity.
   2. Select Yes or No to the question Do you need to reconcile your receipts factor or income for this tax classification? (Changes to report).
      1. If Yes, select the radio button for Can your company determine where the benefit of its services is received?
      2. Select the appropriate radio button to indicate how you attribute revenue.
         • Learn more about attributing service income.
         • Learn more about attributing royalty income.
         • Learn more about attributing income as a financial institution.
3. Click Next.

Throw-Out Income

1. On the Throw-Out Income page, use the radio button to indicate if you have throw-out income to report. For information on how to determine your throw out income, please refer to WAC 458-20-19402.
   • If you selected Yes, I have throw-out income but need help... or I’m not sure... continue to the Select State/Country page.
   • If you selected Yes, I’ve calculated it myself or No, I don’t have any, continue to the Receipts Factor Calculation page.
2. Click Next.

State/Country

1. On the Select State/Country page, select the checkbox for each state where business is being conducted.
   1. If applicable, enter each non-USA country where business is being conducted.
2. Click Next.

Nexus Information

1. On the Nexus Information page, review steps one through three.
2. Select the state or country from the drop-down menu where the business is commercially domiciled.
   • Commercially domiciled refers to the state where a company formally files its initial legal documents, such as Articles of Incorporation, to legally create the entity.
3. In the State/Country table at the base of the page, enter your gross income from all sources (service, retailing, wholesaling, etc.) for each state or country in the Gross Income column. 
4. Select the checkbox for each applicable state/country where you have Trailing Nexus, Physical Presence, or are Subject to Business Taxes.
   • The states/countries where you had $100,000 or more in combined selling and apportionable income will have nexus marked automatically.
   • This information is used to determine if you meet other nexus standards in order to be considered taxable in another state.
5. If any amounts were intentionally left zero, select the checkbox to confirm.
6. Click Next.

Income by Tax Classification

1. A page for each tax classification populates. Review steps one and two to enter only the gross income for each tax classification per state/country.
   • You cannot enter an amount that is greater than the amount listed for that state/country on the Nexus Information page.
2. Depending on answers on the Nexus Information page, answer Yes or No to the question Was any part of this activity performed in Washington? for each tax classification per state/country.
   • The Total Gross Income for this tax classification and Total Throw-Out Income for this tax classification fields will automatically calculate based on the figures and answers entered in the table.
3. Select the checkbox if there was no income sourced to one or more states for the tax classification to confirm the zero.
4. Click Next.

Receipts Factor Calculation

1. On the Receipts Factor Calculation page:
   • If we assisted you in calculating throw-out income, review the gross income values for each tax classification for accuracy.
   • If you know your throw-out income, enter the gross income values in the tab(s) for each tax classification. The receipts factor is automatically calculated based on the income figures entered.
     • If you have no throw-out income, select the checkbox Are you sure you have no Throw-out Income?
2. Click Next.

Estimated Tax Balance

1. On the Estimated Tax Balance page select the tax classification hyperlink or tab(s) and review steps one through three. For each tax classification’s tab:
   • Enter the Gross Worldwide Income for that classification in the Gross Worldwide Income column for each period.
     • The Gross Worldwide Income must match the Gross Worldwide Income provided for the Receipts Factor.
   • If claiming allowable B&O tax deductions, except for the Interstate and Foreign Sales deduction, enter each period’s total deductions in the Deductions column for that tax classification.
     • Enter an explanation for the deductions in the Description of Deductions text box.
   • If one or more periods had no income sourced to any location, select the checkbox to confirm the zero.
2. Click Next.

Small Business Credit

1. On the Small Business Credit page, review how the Small Business Credit (SBC) and other applicable B&O credits adjust tax due from the reconciliation.
2. Click Next.

Penalty and Interest

1. On the Penalty and Interest page, review all tax adjustments, including SBC changes, estimated penalties, and interest.
2. If penalty is assessed, select Yes or No if you would like to request a penalty waiver.
   • If Yes is selected, select Yes or No if you would like to pay the estimated penalty.
     • Enter an explanation for requesting a penalty waiver in the Enter an Explanation field.
3. Click Next.

Contact Information

1. On the Contact Information page, enter the Contact Name and their Telephone Number.
2. Click Next.

Attachments

1. On the Attachments page, you can attach a file to your Annual Apportionment Reconciliation by clicking Choose File or Drop Here to browse for a file, or by dragging and dropping a file directly into the table.
   • You are encouraged to upload documentation to substantiate your throw-out income if you did not fill out the throw-out income pages because you selected Yes, I have throw-out income and I’ve calculated it myself, or No, I don’t have any throw-out income on the Throw-Out Income page.
   • Failure to provide this information may delay the processing of your Reconciliation of Apportionable Income and may result in the Department requesting additional information later.
2. Click Next.
   • If you are due a refund, continue to the Credit Balance section.
   • If you owe any tax, continue to the Payment Method section.

Credit Balance

1. On the Credit Balance page, review the information.
2. Click Next.

Payment Method

1. On the Payment Method page, select the payment type you wish to use and click Next. More information on payment options.
   • Bank Account (ACH Debit) will deduct the payment from the bank account you select on the next page.
   • Credit or Debit Card will charge the card you provide on the next page. A 2.96% service fee (with a $1 minimum) is charged by our third-party processor.
   • Contact your bank to initiate payment (ACH Credit). Learn more about electronic payments.
   • Mail a Check will allow you to submit the Annual Apportionment Reconciliation and pay by check. Click the Print Voucher button on the Confirmation page, print the voucher, and mail the voucher with your check.
   • No Payment will allow you to submit the Annual Apportionment Reconciliation without making a payment.
2. On the Payment page, follow the prompts.
   • If you selected the Bank Account (ACH Debit) option,
     • Confirm the payment amount and payment date.
     • Select or add your bank account information.
     • Click the Next button to continue to the Review & Submit page.
   • If you selected the Credit or Debit Card option,
     • Confirm the payment amount.
     • Enter your credit or debit card information, billing address, contact information, and how you would like to receive your receipt.
     • Click the Review Payment button.
     • Review the payment information.
     • Click the Submit Payment button to complete your submission and proceed to the Confirmation page.
   • If you selected the ACH Credit option,
     • Review the information.
     • Click the Next button to continue to the Review & Submit page.
   • If you selected the Mail a Check option, continue to the next step.
   • If you selected the No Payment option, continue to the next step.

Review & Submit

1. Verify the information on the Review & Submit page.
2. Click Submit.

Confirmation

1. You can print a copy of the Annual Apportionment Reconciliation, by clicking Printable View.
2. To print the Confirmation page, click Print Confirmation.
3. If you have a credit, you can add or update an electronic refund bank account by clicking Add/Update Electronic Refund Account.
4. Click OK.

File an Annual Apportionment Reconciliation without the Reconciliation of Apportionable Income sub-panel

If you do not have a Reconciliation of Apportionable Income sub-panel, you can still access the Annual Apportionment Reconciliation.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. From the Summary tab, 
   • In the Excise Tax panel, Account sub-panel, click the More Excise Tax Options hyperlink.
     • In the Reconciliations section, click the File Apportionment Reconciliation hyperlink.
5. Continue by following the File an Apportionment Reconciliation help topic from the Get Ready to File Your Annual Reconciliation of Apportionable Income (ARAI) section.

File a No Change Annual Apportionment Reconciliation

 Annual Reconciliation of Apportionable Income video

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. From the Summary tab, in the Excise Tax panel, Reconciliation of Apportionable Income sub-panel, click the File Reconciliation hyperlink.
5. On the Get Ready to File Your Annual Reconciliation of Apportionable Income (ARAI) page, click Next.
6. On the Filing Year page, choose the Year to be Reconciled from the drop-down menu, if it is not prefilled. If the year is prefilled, it cannot be edited.
   • If you’re reconciling multiple years, you’ll need to file a separate Annual Apportionment Reconciliation for each tax year.
7. Select either Yes or No to answer the question Was Nexus established during the calendar year being reconciled?
   • If answered Yes, enter the date nexus was established.
   • If answered No, select Yes or No to answer the question When filing your excise tax returns, did you use an estimated receipts factor to calculate your taxable income for any apportionable classification?
8. Click Next.
9. On the Identify Your Tax Classifications page, the apportionable tax classification(s) you reported on your Excise Tax Returns are automatically pre-populated. Select the tax classification tab(s) or click the tax classification link(s) in the overview tab(s) and Describe the Business Activity.
   • Select No to answer the question Do you need to reconcile your receipts factor or income for this tax classification? (Changes to Report)
     • Warning: Deleting tax classifications that were automatically pre-populated removes all income and tax reported on your Excise Tax Returns for those tax classifications. If a pre-populated tax classification does not require reconciliation, indicate there are no changes to report rather than removing it.
10. Click Next.
11. On the Estimated Tax Balance page, click Next.
12. On the Contact Information page, enter a Contact Name and their Telephone Number.
13. Click Next.
14. Verify the information on the Review & Submit page.
15. Click Submit.
16. You can print a copy of the Annual Reconciliation of Apportionable Income by clicking Printable View.
17. To print the Confirmation page, click Print Confirmation.
18. Click OK.

File an Annual Apportionment Reconciliation where a tax classification does not need to be reconciled

 Annual Reconciliation of Apportionable Income video

Some non-apportionable tax classifications are bundled with apportionable tax classifications, and some customers report multiple tax classifications where some are apportionable and some are not. If a tax classification(s) does not need to be reconciled, follow these steps:

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. From the Summary tab, Excise Tax panel:
   • In the Reconciliation of Apportionable Income sub-panel, click the File Reconciliation hyperlink.
5. On the Get Ready to File Your Annual Reconciliation of Apportionable Income (ARAI) page, click Next.
6. On the Filing Year page, choose the Year to be Reconciled from the drop-down menu, if it is not prefilled. If the year is prefilled, it cannot be edited.
   • If you’re reconciling multiple years, you’ll need to file a separate Annual Apportionment Reconciliation for each tax year.
7. Select either Yes or No to answer the question Was Nexus established during the calendar year being reconciled?
   • If answered Yes, enter the date nexus was established.
   • If answered No, select Yes or No to answer the question, When filing your excise tax returns, did you use an estimated receipts factor to calculate your taxable income for any apportionable classification?
8. Click Next.
9. On the Identify Your Tax Classifications page, the apportionable tax classification(s) you reported on your Excise Tax Returns are automatically pre-populated. Select the tax classification tab(s) or click the tax classification link(s) in the overview tab(s) and Describe the Business Activity.
   • Select No to answer the question Do you need to reconcile your receipts factor or income for this tax classification? (Changes to Report)
     • Warning: Deleting tax classifications that were automatically pre-populated removes all income and tax reported on your Excise Tax Returns for those tax classifications. If a pre-populated tax classification does not require reconciliation, indicate there are no changes to report rather than removing it.
   • If other apportionable tax classifications need to be reconciled, continue the steps under the File an Annual Reconciliation help topic from the Identify Your Tax Classification section.
10. Click Next.
11. On the Estimated Tax Balance page, click Next.
12. On the Contact Information page, enter a Contact Name, and their Telephone Number.
13. Click Next.
14. Verify the information on the Review & Submit page.
15. Click Submit.
16. You can print a copy of the Annual Apportionment Reconciliation by clicking Printable View.
17. To print the Confirmation page, click Print Confirmation.
18. Click OK.

File an Annual Apportionment Reconciliation for a year not shown in the Reconciliation of Apportionable Income sub-panel

If you need to file an Annual Apportionment Reconciliation for a year not shown in your Reconciliation of Apportionable Income or Outstanding Apportionment Reconciliations sub-panels, you can file it by choosing the version that is not linked to a specific year.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. From the Summary tab,
   • In the Excise Tax panel, Account sub-panel,
     • Click the More Excise Tax Options hyperlink.
     • In the Reconciliations section, click the File Apportionment Reconciliation hyperlink.
5. Continue by following the File an Apportionment Reconciliation help topic from the Get Ready to File Your Annual Reconciliation of Apportionable Income (ARAI) section.

File an Annual Apportionment Reconciliation in 2025 for the new Service and other activities ($5 million or more in prior year) B&O tax classification

The Service and Other Activities ($5 million or more in prior year) B&O Tax Classification was effective October 1, 2025. As a result, you may need to report income under the Service and Other Activities ($1 million or greater in prior year) and Service and Other Activities ($5 million or more in prior year) B&O tax classifications in 2025. This help topic covers how to fill out your 2025 Annual Apportionment Reconciliation for this situation.

*If you need to reclassify all income from one Service and Other Activities B&O Tax Classification to another, refer to the Reclassifying an Apportionable Tax Classification Previously Reported on an Excise Tax Return help topic for more details.

Learn more about the changes to the Service and Other Activities B&O tax classifications on our Workforce Education page.

Follow the steps outlined in File an Annual Apportionment Reconciliation help topic until you reach the Income by Tax Classification page (if you are completing the Throw-out Income Pages) or the Receipts Factor Calculation page (if you are not completing the Throw-out Income pages).

Income by Tax Classification

Your throw-out income must be the same for both the Service and Other Activities ($1 million or greater in prior year) and the Service and Other Activities ($5 million or more in prior year) B&O tax classifications.

1. A page for each tax classification populates. Enter the combined gross income for the Service and Other Activities ($1 million or greater in prior year) and Service and Other Activities ($5 million or more in prior year) B&O tax classifications per state/country on both pages.
   • You cannot enter an amount that is greater than the amount listed for that state/country on the Nexus Information page.
2. Depending on answers on the Nexus Information page, answer Yes or No to the question Was any part of this activity performed in Washington?
   • The Total Gross Income for this tax classification and Total Throw-Out Income for this tax classification fields will automatically calculate based on the figures and answers entered in the table. These amounts should be the same for both Service and Other Activities B&O tax classifications.
3. Click Next.

Receipts Factor Calculation

Your receipts factor must be the same for both the Service and Other Activities ($1 million or greater in prior year) and the Service and Other Activities ($5 million or more in prior year) B&O tax classifications.

1. On the Receipts Factor Calculation page,
   1. If we assisted you in calculating throw-out income, review the gross income values for each tax classification for accuracy. Ensure these amounts match for both Service and Other Activities B&O tax classifications.
   2. If you know your throw-out income, enter the gross income values in the tab(s) for each tax classification. The receipts factor is automatically calculated based on the income figures entered. Ensure these amounts match for both Service and Other Activities B&O tax classifications.
      1. If you have no throw-out income, select the checkbox Are you sure you have no Throw-out Income?
2. Click Next.

Estimated Tax Balance

Your Gross Worldwide Income reported on this page must match the Gross Worldwide Income provided for your Receipts Factor on the prior pages for each tax classification. Since these amounts must be the same for both the Service and Other Activities ($1 million or greater in prior year) and the Service and Other Activities ($5 million or more in prior year) B&O tax classifications, we must use the Deductions column to adjust your Worldwide Income Less Deductions to $0.00 for the periods you were not subject to the other Service and Other Activities tax classification.

Follow the instructions to obtain this result.

1. On the Estimated Tax Balance page,
   • Click on the Service and Other Activities ($1 million or greater in prior year) tab.
     1. Enter the combined Gross Worldwide Income for both Service and Other Activities tax classifications in the Gross Worldwide Income column for each period.
        • The Gross Worldwide Income must match the Gross Worldwide Income provided for the Receipts Factor.
     2. If claiming allowable B&O tax deductions, except for the Interstate and Foreign Sales deduction,
        1. Enter the total deductions in the January through September periods in the Deductions column for that tax classification.
           • Enter an explanation for the deductions in the Description of Deductions text box.
        2. For the October to December periods, enter the Worldwide Gross Income for the Service and Other Activities ($5 million or more in prior year) as a Deduction so the Worldwide Income Less Deductions column is $0.00 for these periods.
           • Enter the following description in the deduction explanation text box, “Deductions in the October to December periods are for income reported under the Service and Other Activities ($5 million or more in prior year) B&O tax classification.”
   • Click on the Service and Other Activities ($5 million or more in the prior year) tab.
     1. Enter the combined Gross Worldwide Income for both Service and Other Activities tax classifications in the Gross Worldwide Income column for each period.
        • The Gross Worldwide Income must match the Gross Worldwide Income provided for the Receipts Factor.
     2. If claiming allowable B&O tax deductions, except for the Interstate and Foreign Sales deduction,
        1. For the January to September periods, enter the Worldwide Gross Income for the Service and Other Activities ($1 million or greater in prior year) as a Deduction so that the Worldwide Income Less Deductions column is $0.00 for these periods.
           • Enter the following description in the deduction explanation text box, “Deductions in the January to September periods are for income reported under the Service and Other Activities ($1 million or greater in prior year) B&O tax classification.”
        2. Enter the total deductions in the October through December periods in the Deductions column for that tax classification.
           • Enter an explanation for the deductions in the Description of Deductions text box.
2. Click Next.
3. Continue by following the File an Apportionment Reconciliation help topic from the Small Business Credit section.

Requests and Reclassifications

Request an Annual Apportionment Reconciliation filing extension

An extension may be granted if requested before the filing due date of the specified reconciliation.

There are two paths to follow depending on which panels you have available in your My DOR account after clicking Get Started:

1. On dor.wa.gov, click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. From the Summary tab,
   • If available, in the Excise Tax panel, Reconciliation of Apportionable Income sub-panel, click the Request an Extension hyperlink.
     • Select the Extension Reason from the drop-down menu.
     • Click Submit.
5. Or, click the More Options tab.
   • Click the Send a Message hyperlink in the Your Account section.
   • Click the account relating to the message by clicking the applicable Excise Tax hyperlink.
   • Click the This message doesn’t concern a specific period hyperlink.
   • Click the Annual Reconciliation of Apportionable Income hyperlink from the list.
   • Complete the Subject and Message fields.
   • Click Send.

Request a penalty waiver

Penalty waivers may be requested in the Annual Apportionment Reconciliation directly or separately.

To request it directly within the reconciliation, follow the File an Annual Apportionment Reconciliation help topic, Penalty and Interest section.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity. On the My DOR Services page, click Get Started.
3. From the Summary tab,
   • In the Excise Tax panel, Reconciliation of Apportionable Income sub-panel, click the Request a Penalty Waiver hyperlink.
     • Select the Period this waiver request is concerning from the drop-down menu.
     • Enter a brief, detailed explanation for the penalty waiver request.
     • Click Submit.

Reclassify an Apportionable tax classification previously reported on an Excise tax return

 Annual Reconciliation of Apportionable Income video

If a pre-populated apportionable tax classification was reported in error and ought to be a different tax classification, it needs to be reclassified.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. From the Summary tab,

   • In the Excise Tax panel, Reconciliation of Apportionable Income sub-panel, click the File Reconciliation hyperlink.

5. On the Get Ready to File Your Annual Reconciliation of Apportionable Income (ARAI) page, review the information
6. Click Next to begin the reconciliation.
7. On the Filing Year page, choose the Year to be Reconciled from the drop-down menu, if it is not prefilled. If the year is prefilled, it cannot be edited.
   • If you’re reconciling multiple years, you’ll need to file a separate Annual Apportionment Reconciliation for each tax year. 
8. Select either Yes or No to answer the question Was Nexus established during the calendar year being reconciled?

   • If answered Yes, enter the date nexus was established.

   • If answered No, select Yes or No to answer the question When filing your excise tax returns, did you use an estimated receipts factor to calculate your taxable income for any apportionable classification?

9. Click Next.
10. On the Identify your Tax Classifications page, select the tax classification tab(s) or tax classification link(s):

    • For the incorrect classification(s), click the Remove Tax Classification hyperlink.

      • Warning: Deleting tax classifications that were automatically pre-populated removes all income and tax reported on your Excise Tax Returns for this tax classification. Only do this if you're reclassifying all income from this tax classification to another, or if you are sure you do not have any taxable income to report under this tax classification.

        • If a pre-populated tax classification does not require reconciliation or reclassification, indicate there are no changes to report rather than removing it.

    • To add the correct tax classification(s), click the Add a Tax Classification hyperlink and select the appropriate tax classification(s) from the drop-down list.

      • Please Note: If an apportionable tax classification was reported on your Excise Tax Returns in error and ought to be a non-apportionable tax classification, remove the classification on the Annual Apportionment Reconciliation and amend your Excise Tax Return(s) to add the proper non-apportionable tax classification.

        • If a non-apportionable tax classification was reported on the Excise Tax Return(s) in error and ought to be an apportionable tax classification, add the proper apportionable tax classification to the Annual Apportionment Reconciliation and amend your Excise Tax Return(s) to remove the incorrect non-apportionable tax classification.

11. In each classification:
    • Describe the Business Activity.
    • Select Yes or No to answer the question Do you need to reconcile your receipts factor or income for this tax classification? (Changes to Report).
      • If Yes was selected, select the Yes or No radio button to answer the question Can your company determine where the benefit of its services is received?
      • Select the appropriate radio button to indicate how you attribute revenue.
        • Learn more about attributing service income.
        • Learn more about attributing royalty income.
        • Learn more about attributing income as a financial institution.
12. Click Next.
13. Continue by following the File an Apportionment Reconciliation help topic from the Throw-Out Income section.

Continuing drafts

Delete a previously saved draft on an Annual Apportionment Reconciliation

If you have already started and saved a draft of an Annual Apportionment Reconciliation, you can delete it at a later time.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. Click the More Options tab.
5. In the Payments, Returns and Submissions section click the View, Edit, or Print Drafts or Submissions hyperlink.
6. In the Draft tab, click the applicable Annual Reconciliation of Apportionable Income hyperlink.
7. Click the Delete hyperlink.
8. Click Yes to confirm you want to delete your saved draft.
9. Click OK.

Submit a previously saved draft of an Annual Apportionment Reconciliation

If you saved a draft of an Annual Apportionment Reconciliation, you can come back and file it at a later time.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. Click the More Options tab.
5. In the Payments, Returns and Submissions section click the View, Edit, or Print Drafts or Submissions hyperlink.
6. In the Draft tab, click the applicable Annual Reconciliation of Apportionable Income hyperlink.
7. Click the Continue Editing hyperlink.
8. The Annual Apportionment Reconciliation is now available for you to walk through and make changes. Follow the steps in the File an Annual Apportionment Reconciliation help topic to complete your submission.

Already submitted a reconciliation?

View or print a copy of an Annual Apportionment Reconciliation

 

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. Click the More Options tab.
5. In the Payments, Returns and Submissions section click the View, Edit, or Print Drafts or Submissions hyperlink.
6. In the Processed tab, click the applicable Annual Reconciliation of Apportionable Income hyperlink.
   • If necessary, input an earlier date in the Processed From field and click Search.
   • If you do not see it in the Processed tab, click the applicable Annual Reconciliation of Apportionable Income hyperlink in the Pending tab.
7. You can navigate through the Annual Apportionment Reconciliation that you submitted by clicking the Next button or using the page titles in the progress bar.
8. To print a summary of the reconciliation, click the Print hyperlink and use your browser menu to either print or save as a PDF.

Edit and resubmit an Annual Apportionment Reconciliation

You can edit and resubmit your Annual Apportionment Reconciliation the same day it is submitted. However, if your submission has been processed, follow the steps in the Amend a Processed Annual Apportionment Reconciliation help topic instead.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. Click the More Options tab. 
5. In the Payments, Returns and Submissions section click the View, Edit, or Print Drafts or Submissions hyperlink. 
6. In the Pending tab, click the applicable Annual Reconciliation of Apportionable Income hyperlink.
7. Click the Edit & Resubmit hyperlink.
8. Click Yes to confirm you want to edit and resubmit your Annual Apportionment Reconciliation.
9. Click OK.
   • By selecting Edit & Resubmit, clicking Yes, and clicking OK, you have cancelled your previous submission. It is now a saved draft which you will need to edit and submit.
10. Click the Continue Editing hyperlink to edit and submit your saved draft.
    • The Annual Apportionment Reconciliation is now available for you to walk through and make changes.
11. Follow the steps in the File an Annual Apportionment Reconciliation help topic for help completing the Annual Apportionment Reconciliation.

Delete a submitted Annual Apportionment Reconciliation

You can delete your Annual Apportionment Reconciliation the same day it is submitted. However, once the submission has been processed, you will not be able to delete it.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. Click the More Options tab.
5.  In the Payments, Returns and Submissions section click the View, Edit, or Print Drafts or Submissions hyperlink. 
6. In the Pending tab, click the applicable Annual Reconciliation of Apportionable Income hyperlink.
7. Click the Delete hyperlink.
8. Click Yes to confirm you want to delete your submitted Annual Apportionment Reconciliation.
9. Click OK.

Amend a processed Annual Apportionment Reconciliation

If you need to make updates to an Annual Apportionment Reconciliation that was previously submitted and processed, you can file an amended Annual Apportionment Reconciliation.

1. On dor.wa.gov click the Log in button
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. From the Summary tab,
   • In the Excise Tax panel, Reconciliation of Apportionable Income sub-panel, click the View or Amend Prior Reconciliations hyperlink.
   • Locate the year you are trying to amend in your list and click the View or Amend Reconciliation hyperlink.
   • Click the Amend hyperlink.
5. Continue by following the File an Apportionment Reconciliation help topic from the Get Ready to File Your Annual Reconciliation of Apportionable Income (ARAI) section.

*If you filed your Annual Apportionment Reconciliation in 2025 or earlier using our previous Annual Apportionment Reconciliation process and don’t have the Reconciliation of Apportionable Income sub-panel visible, send the department a web message.

1. On dor.wa.gov click the Log in button.
2. Log in by entering your SAW User ID and Password, then click Log in to My DOR. If asked, complete the Multi-Factor Authentication challenge to verify your identity.
3. On the My DOR Services page, click Get Started.
4. On the More Options tab, click Send a Message.
5. If necessary, select the business you are working with.
6. Select the final period of the year you want to file an amended Annual Apportionment Reconciliation for or select This message doesn’t concern a specific period.
   • For example, if you would like to amend your 2023 Annual Apportionment Reconciliation, select December 2023, Quarter 4 2023, or Annual 2023.
7. Select Annual Reconciliation of Apportionable Income as your Message Type from the list.
8. Within your message, explain you are requesting access to the Reconciliation of Apportionable Income sub-panel to file an amended Annual Apportionment Reconciliation for the [associated year].